Law No. 037 law of 10 August 2010 EVO MORALES AYMA President constitutional of the PLURINATIONAL State of BOLIVIA, by how much, the plurinational Legislative Assembly, has sanctioned the following law: the Assembly Legislative PLURINATIONAL, DECREES: law that modifies the code tax and the law GENERAL of customs article 1. This law aims to modify the tax code and the General Customs law, compared to the regime's crimes and its procedures, as well as modify the sanction in customs offences.Article 2. Paragraphs II and III are embodied in article 148, of the tax code, being drafted in the following way:? Article 148. (Definition and classification).

They constitute unlawful tax actions or omissions that violate tax rules material or formal, classified and punished in this code and other regulatory and tax provisions. The illicit tax are classified as contraventions and offences.

The crime tax customs are considered collective public crimes of multiple victims and will be considered main worth more the aggravating factors as the basis of the criminal sanction.

Do matter of smuggling are not supported in the alternative measures to pre-trial detention?.Article 3. The paragraph III, is embodied in article 149, of the tax code, being drafted in the following way:? Article 149 °. (Applicable regulations).

The procedure for establishing and punish tax contraventions is only governed by the rules of the present Code, regulatory provisions tax and secondarily by the Administrative Procedure Act.

The investigation and prosecution of tax crimes are governed by the rules of this code, other tax laws, the code of criminal procedure and the criminal code in its general part with its peculiarities established in this standard.

Do crimes tax gross customs corresponds the direct application of the immediate procedure for flagrant offences contained in title V of the law No. 007 of 18 May 2010?.Article 4. Article 176 bis, joins the tax code with the following:? Article 176 ° bis. (Confiscation). In the case of tax offences customs, instruments of crime as properties, deposits or deposit enclosures, motor vehicles, boats, aircraft and aircraft, will be confiscated in favor of the State, and after their registration will be definitely delivered to the armed forces, the Bolivian police, prosecutors and other entities subject to regulations?Article 5. The article 192 bis joins the tax code with the following:? Article 192 ° bis. (Auction of perishable goods). In case of seizure of perishable goods or perishable goods, the judge or competent court, informed fiscal requirements, determine the auction of goods within one period not exceeding ten (10) calendar days following of dictated resolution, responsibility.Article 6.

Changes of five (5) to ten (10) years the criminal sanction of imprisonment to the offences set forth in the articles 178, 179 °, and 181 of the tax code.

Is modifies of four (4) to eight (8) years the sanction criminal to them crimes expected in them articles 171 °, 172 °, 173 °, 174 °, 175 °, 176 ° and 177 ° of the law General of customs, modified by the available Final third of the code tax.

The criminal sanction in a half will get worse if the offence is committed by public servants.SOLE TRANSITIONAL PROVISION. Insofar as is consider necessary, the organ Executive will have the participation of them forces armed, in the control customs in a space territorial expressly determined, with faculties of kidnapping and comiso of them instruments and goods from of the smuggling, must deliver them immediately to the Ministry public or to the Administration customs for its pending and available according to the present law.SOLE FINAL PROVISION. The Executive Branch, through the head of sector institution, is authorized to organize and publish the text ordered of the tax code, as well as issuing the relevant regulatory decree containing the glossary of terms.SOLE REPEAL PROVISION. Repealing all legal provisions contrary to this law.Refer to the Executive Branch, for constitutional purposes.Two thousand ten is given in the room of sessions the Assembly Legislative plurinational, nine days after the month of August of the year.FDO. H. Rene Oscar Martinez Callahuanca, Hector Enrique Arce Zaconeta, Andrés A. Villca Daza, Clementina Garnica Cruz, Pedro Nuny Hawkeye, Angel David Cortés Villegas. I therefore enacted it is and meets as a law of the plurinational State of Bolivia.Government Palace of the city of La Paz, on the tenth day of the month of August of two thousand ten years.FDO. EVO MORALES AYMA, Oscar Coca Antezana, Sacha Sergio Llorentty Soliz, Aldo Ruben Saavedra Soto, Luis Alberto Arce Catacora, Nilda Copa Condori.

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